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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Supreme Court Dismisses Appeals by Manufacturers in Sikkim Seeking Exemption from Education Cess and NCCD. Exemption Notification Strictly Construed; Cesses Not Covered as They Were Imposed by Separate Finance Acts After the Notification.

The Supreme Court dismissed two civil appeals filed by M/s. Unicorn Industries and Akshay Ispat and Ferro Alloys Private Limited against the judgment ...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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Bombay High Court Allows Appeal in Central Excise Case: Commissioner's Decision on Nil Duty Binding on Assessing Officer. Duty on DTA Clearances of Fresh Mushrooms by 100% EOU Held Nil Following Commissioner's Order Under Section 3(1) of Central Excise Act, 1944.

The appellant, ECO Valley Farms & Foods Limited, a 100% Export Oriented Unit (EOU) engaged in cultivation, manufacture, and export of fresh/processed ...

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Bombay High Court Dismisses Petition Challenging Valuation of Physician's Free Samples Under Central Excise Act. Free samples of medicines are excisable goods and must be valued under Rule 4 of Central Excise Valuation Rules, 2000 based on price of comparable goods sold in the market.

The petitioners, Indian Drugs Manufacturer's Association and M/s. Emil Pharmaceuticals Industries Pvt. Ltd., challenged Circular No. 813 dated 25/4/20...